ill-health of responsible person is genuine reason for delay in appeal filing

RS India Infrapower Pvt Ltd. Vs ITO (ITAT Delhi) The issue under consideration is whether condonation of delay in filing of the appeal granted for the reason of ill-health of director responsible for decision making? In the present case, the appeal is delayed by 71 days. The assessee submits that there was a delay in filing of the appeal due to the ill health of the managing director of the company, who is primarily responsible for the decision making of the company and was thus incapable of arranging for the filing of the said appeal. There was also a reason stated that delay was due to the u...